风险导向内部审计在现代企业中的作用分析——兼论风险导向内部审计的特点

本文认为,企业内部审计的独特地位与专业优势,决定了其在风险评估和控制方面可以发挥重要作用。风险导向内部审计代表了现代企业内部审计的发展趋势,除了关注传统的内部控制之外,更关注风险管理机制的有效性和公司治理结构的健全性,在促进企业完善风险管理和公司治理方面发挥着重要作用。无论在工作范式,还是在风险观和服务内容方面,风险导向内部审计均体现了不同于以往传统内部审计的特点。

The Analysis of the Function of Risk-oriented Internal Audit in Modern Corporate

In this paper the authors consider that internal audit's special situation and characteristic decide that it can play important role in the field of risk management and corporate governance. Risk-oriented internal audit represents the development direction of modern corporate internal audit. Risk-oriented internal auditing not only pays attention to traditional internal control, but also to the validity of risk management and corporate governance. So that it can add corporate value constantly.